Rina Moestika Setyaningrum
UPN “Veteran” Jawa Timur

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PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIC DI BEI Setyaningrum, Rina Moestika; Sari, Aprillia Yunita
The Indonesian Accounting Review Vol 1, No 02 (2011): TIAR - July 2011
Publisher : The Indonesian Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/322

Abstract

The increasing business development has created the higher economic growth so that it can also affect the degree of competition in the business world. For that reason, there have been some efforts conducted by the business policy makers such as business people and investors to develop their business optimally. They also intend to make their business more effective and efficient not to mention by the manufacturing companies that have been going public. This paper attempts to prove empirically the effect of information asymmetry and the size of companies towards profit management. The financial statements by the food and beverages in manufacturing companies listed at Indonesia Stock Exchange (ISE) are used as the population. They are in the period between 2005 and 2008 with eleven companies. Purposive sampling is used for gathering the data and linear regression is also used for data analysis. It is concluded that the information asymmetry contributes to the profit management approximated by discretionary accruals. In addition, the size of the companies contributes to the lowering profit management approximated by discretionary accruals as well
Model Hubungan Kompetensi, Profesionalisme dan Kinerja Dosen Permanasari, Resi; Setyaningrum, Rina Moestika; Sundari, Siti
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 1, No 2 (2014): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v1i2.270

Abstract

University as an institutions of higher education has big role in national development framework. An attempt to prepare qualified human resources is improving the quality of education. Faculty performance attracted the attention that this caused was one of the essential components in the system of higher education. Roles, duties and responsibilities of teachers are very meaningful to produce quality resources. The excellent performance must be supported by the competence and professionalism. However, the professionalism of teachers is not always a line with professionalism. Professional-quality lecturers are low and not maximal even in class, lecturers as a lead actor so the student in classroom will become pasive.This research is aimed to test the influences of the competence to profesionalism,  the influence of professionalism to the performance, and the influence of competence to the performance. This research used questionnaire which is distributed to all lecturer of economic faculty in UPN “Veteran” Jatim. The analysis used Partial Least Square test. The result showed that competence influencing to the lecturer’s professionalism, professionalism influencing to lecturer’s performance and competence influencing to the lecturer’s performance.
PENGARUH ASIMETRI INFORMASI DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG GO PUBLIC DI BEI Setyaningrum, Rina Moestika; Sari, Aprillia Yunita
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.322

Abstract

The increasing business development has created the higher economic growth so that it can also affect the degree of competition in the business world. For that reason, there have been some efforts conducted by the business policy makers such as business people and investors to develop their business optimally. They also intend to make their business more effective and efficient not to mention by the manufacturing companies that have been going public. This paper attempts to prove empirically the effect of information asymmetry and the size of companies towards profit management. The financial statements by the food and beverages in manufacturing companies listed at Indonesia Stock Exchange (ISE) are used as the population. They are in the period between 2005 and 2008 with eleven companies. Purposive sampling is used for gathering the data and linear regression is also used for data analysis. It is concluded that the information asymmetry contributes to the profit management approximated by discretionary accruals. In addition, the size of the companies contributes to the lowering profit management approximated by discretionary accruals as well